internationaal belastingrecht

The work on BEPS Action 14 continues with the publication of the ninth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project. This has been announced with a press release published on the website of the OECD. From the press release: The reports of Andorra, the Bahamas, Bermuda, British Virgin Islands, the Cayman Islands, the Faroe Islands, Macau ...

On 18 July 2020, the OECD/G20 Inclusive Framework on BEPS Progress Report July 2019 – July 2020 was published. This is the fourth annual progress report of the OECD/G20 Inclusive Framework on BEPS. The report describes the progress made to deliver on the mandate of the OECD/G20 Inclusive Framework, covering the period from July 2019 to July 2020, while also taking stock of the progress made since BEPS implementation began ...

New data provides aggregated information on the global tax and economic activities of nearly 4,000 multinational enterprise (MNE) groups headquartered in 26 jurisdictions and operating across more than 100 jurisdictions worldwide. The data, released on July 2020 in the OECD’s annual Corporate Tax Statistics publication, is a major output based on the Country-by-Country Reporting requirements for MNEs under the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project. This was announced in a ...

Recently, a blog post by Ben Dickinson, Head of the Global Relations and Development Division, Centre for Tax Policy and Administration of the OECD, has been posted on the OECD-website: “Building tax systems in developing countries is vital to overcoming COVID-19 and achieving the SDGs”. CFN-bericht nr. 20200731-27 BRONDOCUMENT (link to the blog post on the website of the OECD) BRON: www.oecd.org Land/gebiedsdeel: Internationaal Betreft: internationaal belastingrecht, international taxation, OECD, ...

On 9 July 2020, the Tax Co-operation for Development Progress Report was published. This report has been posted on the website of the OECD. This report sets out the range of the OECD’s work with developing countries in 2019. The OECD’s work has evolved from modest efforts in the 1990’s to reflect the global nature of the tax policy and administration issues that come with a globalised economy. Today, the ...

On 10 July 2020, the Platform for Collaboration on Tax (PCT) – a joint initiative of the IMF, OECD, UN and the World Bank – published its Progress Report 2020. The report gives a snapshot of the world's four leading multilateral organisations' co-operation in the area of domestic resource mobilisation (DRM), including in their responses to COVID-19. This was announced in a press release dated 10 July 2020 on the ...

The OECD Secretary-General Tax Report (July 2020) has been presented to the G20 Finance Ministers and Central Bank Governors. The report has been posted on the website of the OECD. From the overview in the report (page 4 and further): “In responding to this crisis, the tax agenda is more relevant than ever. First, fiscal measures – in particular tax-related measures – have played and will continue to play a ...

De Minister van Buitenlandse Zaken heeft aan de Tweede Kamer het overzicht aangeboden van ontwerpverdragen (verdragen in voorbereiding) waarover thans wordt onderhandeld, met peildatum 1 juli 2020. Deze lijst bevat – naast onder meer investeringsverdragen en luchtvaartverdragen – een aantal in onderhandeling zijnde belastingverdragen, fiscale inlichtingenverdragen en verdragen tot wederzijdse administratieve bijstand in douanezaken ten behoeve van één of meer Caribische delen van het Koninkrijk. Op de lijst staan de ...

The international community continues making tremendous progress in the fight against offshore tax evasion, as implementation of innovative transparency standards by the Global Forum on Transparency and Exchange of Information for Tax Purposes moves countries ever closer to the goal of eradicating banking secrecy for tax purposes. This was announced in a press release dated 29 June 2020 on the website of the OECD. Nearly 100 countries carried out automatic exchange of ...

The Platform for Collaboration on Tax (PCT) – a joint initiative of the IMF, OECD, UN and World Bank Group – is seeking feedback from the public on a draft toolkit designed to help developing countries build capacity in tax treaty negotiations. This was announced in a press release dated 29 June 2020 on the website of the OECD. PCT's Draft Toolkit on Tax Treaty Negotiations is a joint effort to provide ...

Op 24 juni 2020 is Verdrag tussen het Koninkrijk der Nederlanden en het Vorstendom Liechtenstein tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het vermogen en het voorkomen van het ontduiken en ontwijken van belasting (Bern, 3 juni 2020) uitgegeven en geplaatst in het Tractatenblad van het Koninkrijk der Nederlanden, jaargang 2020, 60 (Trb 2020, 60). Het Verdrag zal, voor wat betreft het Koninkrijk ...

“Addressing the tax challenges arising from the digitalisation of the economy is long overdue,” said OECD Secretary-General Angel Gurría. “All members of the Inclusive Framework should remain engaged in the negotiation towards the goal of reaching a global solution by year end, drawing on all the technical work that has been done during the last three years, including throughout the COVID-19 crisis. Absent a multilateral solution, more countries will take ...

Op 22 juni 2020 is het Besluit Onderlinge overlegprocedures van 11 juni 2020 van de Staatssecretaris van Financiën, nr. 2020-0000101607, gepubliceerd in de Staatscourant, jaargang 2020, no. 32689 (Stcrt. 2020, 32689). Dit besluit bevat een nadere beschrijving en invulling van de onderlinge overlegprocedure op grond van de Wet fiscale arbitrage, een bilateraal belastingverdrag of het EU-arbitrageverdrag. Meerdere regelingen geven een belanghebbende de mogelijkheid om een (dreigend) geschil over de toepassing ...

The Platform for Collaboration on Tax (PCT) released a Toolkit on the Taxation of Offshore Indirect Transfers (OIT) providing guidance on the design and implementation issues when one country seeks to tax gains on the sale of interests in an entity owning assets located in that country by an entity which is a tax resident in another country. This is the third Toolkit published by the PCT to provide guidance on areas ...

In de Landscourant van Aruba van 25 mei 2020, jaargang 2020, no. 11 (Lcrt. 2020 no. 11, blz. 4-9) is het besluit van de minister van Financiën, Economische Zaken en Cultuur van 18 mei 2020 met het beleid inzake de onderlinge overlegprocedure gepubliceerd. Dit beleid bevat een beschrijving en invulling van de onderlinge overlegprocedure op grond van een verdrag op fiscaal gebied. Het beleid is in werking getreden met ingang ...

Het Nederlandse kabinet is van plan om vanaf 2024 een nieuwe bronbelasting op dividendstromen naar belastingparadijzen in te voeren. Dit betekent opnieuw een grote stap in de strijd tegen belastingontwijking. De nieuwe bronbelasting is aanvullend op de bronbelasting op rente en royalty’s vanaf 2021. Hierover heeft de staatssecretaris van Financiën voor fiscaliteit en belastingdienst gisteren, vrijdag 29 mei 2020, een brief gestuurd aan de Tweede Kamer (Aankondiging aanvullende maatregelen tegen ...

Recovery from the profound impacts of the COVID-19 pandemic on people's lives, jobs, businesses and the wider economy is likely to be lengthy, challenging and multifaceted, with tax administrations playing a critical role in restoration planning, according to a new OECD report ‘Tax Administration Responses to COVID-19: Recovery Period Planning’ prepared by the OECD's Forum on Tax Administration (FTA) in co-operation with the Intra-European Organisation of Tax Administrations (IOTA) and ...

Tax revenues in Latin America and the Caribbean (LAC) increased to 23.1% of GDP on average in 2018, according to the new edition of Revenue Statistics in Latin America in the Caribbean published yesterday. However, these gains are now under threat as a result of the region’s deteriorating fiscal outlook, which has been exacerbated by the COVID-19 pandemic and the global economic crisis. The release was announced in a press release on ...

With global economic activity facing a historic drop and government spending rising dramatically, the implications of the Covid-19 crisis on public finances and tax revenues are significant. Drawing on its multi-disciplinary expertise, the OECD is deploying its data gathering and analytical capacities to help governments face these unprecedented challenges while supporting businesses and people towards economic recovery. This was announced in a press release on the website of the OECD ...

On the website of the OECD a blog post ‘Consumption tax revenues under Covid-19: Lessons from the 2008 global financial crisis’ has been published. Author is Michelle Harding, senior economist and Head of the Tax Data and Statistical Analysis Unit at the OECD’s Centre for Tax Policy and Administration, co-authored by Hannah Simon, Junior Analyst at the OECD’s Centre for Tax Policy and Administration. The article is part of a series in ...

Labour taxes on the average worker across OECD countries continued to decline for the sixth consecutive year in 2019, according to a new OECD report. This was announced with a press release on the website of the OECD in guidance of the release of the report “Taxing Wages 2020”. From the press release: Taxing Wages 2020 shows that the “tax wedge” – total taxes on labour costs paid by employees ...

De Minister van Buitenlandse Zaken heeft aan de Tweede Kamer het overzicht aangeboden van ontwerpverdragen (verdragen in voorbereiding) waarover thans wordt onderhandeld, met peildatum 1 april 2020. Deze lijst bevat – naast onder meer investeringsverdragen en luchtvaartverdragen – een aantal in onderhandeling zijnde belastingverdragen, fiscale inlichtingenverdragen en verdragen tot wederzijdse administratieve bijstand in douanezaken ten behoeve van één of meer Caribische delen van het Koninkrijk. Op de lijst staan de ...

De Adviescommissie belastingheffing van multinationals heeft afgelopen woensdag (15 april 2020) haar rapport verstuurd aan staatssecretaris Hans Vijlbrief (Financiën). Hierin presenteert de commissie een basispakket van zeven maatregelen die de belastingheffing voor multinationals eerlijker maakt, waarbij oog wordt gehouden voor het vestigingsklimaat. Daarnaast wijst de commissie op het belang van internationale samenwerking als de belangrijkste weg naar een goed functionerend internationaal belastingsysteem zonder ongewenst strategisch gedrag van multinationals. Ook constateert ...

On the website of the International Monetary Fund (IMF), a note has been published in the Special Series on Fiscal Policies to Respond to COVID-19, which notes focuses on managing fiscal risks under fiscal stress. The rapidly evolving macroeconomic and financial conditions will adversely impact public finances globally. Many governments will see their revenues drop and expenditures rise. Also, more of governments’ outstanding contingent liabilities will be realized. Finally, the ...

On the website of the International Monetary Fund (IMF), a note has been published in the Special Series on Fiscal Policies to Respond to COVID-19, which note focuses on public sector support to firms. Public sector support to firms can help address liquidity or solvency needs during the pandemic and ensure that economies are well positioned to rebound once social distancing measures ease. Support should be timely, targeted, and temporary ...

On the website of the International Monetary Fund (IMF), a note has been published in the Special Series on Fiscal Policies to Respond to COVID-19, which note provides guidance on how revenue agencies can support governments’ responses to the unprecedented challenges posed by the COVID-19 crisis—by maintaining the operation of the revenue system, implementing governments’ measures to address the crisis, supporting the economy and facilitating trade, and protecting the health ...

On the website of the International Monetary Fund (IMF), a note has been published in the Special Series on Fiscal Policies to Respond to COVID-19, which note focuses on the tax law design considerations that should be taken into account when implementing the temporary measures to be adopted in response to the COVID-19 outbreak. The note referred to above is one of a series of notes produced by the Fiscal ...

On the website of the International Monetary Fund (IMF), a note has been published in the Special Series on Fiscal Policies to Respond to COVID-19, in which note the focus is not on general stimulus measures but on immediate, targeted and mostly temporary measures to (i) support health priorities; (ii) secure survival of solvent enterprises; (iii) protect affected individuals; and on (iv) secure or enhance revenue sources into the medium ...

On the website of the OECD a document ‘Government support and the COVID-19 pandemic’ has been published. From the introduction of the document: The economic consequences of the COVID-19 pandemic call for urgent policy responses to support households and firms alike, but how this support is designed will be critical in ensuring that it does not result in enduring global market distortions. Support packages that are time-limited, targeted, cash-based, and ...

On the website of the OECD a document ‘COVID-19 and International Trade: Issues and Actions’ has been published. From the introduction of the document: In an unprecedented global health crisis, trade is essential to save lives and livelihoods; and international co-operation is needed to keep trade flowing. In the midst of significant uncertainty, there are four things we can do: 1) boost confidence in trade and global markets by improving ...